REGISTERED NUMBER: 07628565 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

CANTILEVER GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L M Baker

A R Baker

REGISTERED OFFICE:

Hunningtons

11 The Goffs

Eastbourne

East Sussex

BN21 1HA

REGISTERED NUMBER:

07628565 (England and Wales)

ACCOUNTANT:

John Murphy & Company (Scotland) Limited

Chartered Accountants

Castle Chambers

67 Main Street

Bothwell

Lanarkshire

G71 8ER

FIXED ASSETS

Tangible assets

4

8,011

5,811

Investments

5

3

3

8,014

5,814

CURRENT ASSETS

Stocks

6

115,157

65,372

Debtors

7

151,647

94,127

266,804

159,499

CREDITORS

Amounts falling due within one year

8

129,718

63,908

NET CURRENT ASSETS

137,086

95,591

TOTAL ASSETS LESS CURRENT LIABILITIES

145,100

101,405

CREDITORS

Amounts falling due after more than one year

9

(35,924

)

(45,858

)

PROVISIONS FOR LIABILITIES

10

(2,003

)

(1,104

)

NET ASSETS

107,173

54,443

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

107,073

54,343

SHAREHOLDERS' FUNDS

107,173

54,443

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

A R Baker - Director

1.	STATUTORY INFORMATION

Cantilever Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

In relation to long term contracts for services rendered, turnover is measured by reference to the stage of completion achieved at the end of the accounting period.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2024

12,735

19,290

32,025

Additions

750

4,413

5,163

At 31 May 2025

13,485

23,703

37,188

DEPRECIATION

At 1 June 2024

9,930

16,284

26,214

Charge for year

965

1,998

2,963

At 31 May 2025

10,895

18,282

29,177

NET BOOK VALUE

At 31 May 2025

2,590

5,421

8,011

At 31 May 2024

2,805

3,006

5,811

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 June 2024

and 31 May 2025

3

NET BOOK VALUE

At 31 May 2025

3

At 31 May 2024

3

6.

STOCKS

31.5.25

31.5.24

£

£

Work in progress

115,157

65,372

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

40,367

11,872

Amounts owed by group undertakings

65,333

75,000

Amounts owed by associates

40,197

1,505

Other debtors

5,750

5,750

151,647

94,127

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

17,307

22,671

Other loans

1,050

12,503

Corporation tax

54,856

8,169

Payroll taxation

1,892

1,571

VAT

9,519

14,971

Wages control

2,994

-

Directors' current accounts

603

416

Accrued charges

41,497

3,607

129,718

63,908

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans - 1-2 years

12,311

8,744

Other loans - 1-2 years

13,171

12,311

Other loans - 2-5 years

10,442

24,803

35,924

45,858

10.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Deferred tax

2,003

1,104

Deferred

tax

£

Balance at 1 June 2024

1,104

Provided during year

899

Balance at 31 May 2025

2,003

11.	ULTIMATE CONTROLLING PARTY

The controlling party is A R Baker.